Which two statements are least appropriate?

There are several points regarding how audit interviews are conducted that should be noted:

a. The interview should be planned.

b. Auditors should familiarize themselves with the area under review and risk register that are in use.

c. A structure should be aimed at so that there is introduction, fact-finding and winding-up.

d. Observe the requirements of the auditor’s code of conduct.

e. Break the ice when starting the interview since a formal mode once entered into will probably be maintained throughout the interview.

f. Formally conclude the interview and do not leave any unresolved matters.

g. Try give the audit opinion on matters raised as this may make the interview more interesting.

h. Formulate specific objectives for the interview.

i. Use negotiation skills where necessary.

j. Ensure that audit brochures are available for the interviewee.

k. One should list all the items that are not immediately available but have been requested by the auditor and this list should be checked at the end of the interview.

l. Avoid taking notes as this might become a hindrance.

m. Watch the human relations aspects and body movement.

n. Above all listen, listen and listen.